Minister for Justice Helen McEntee has said she anticipates serving Garda officers will apply for a vacancy at deputy commissioner rank despite a recruitment competition failing to attract any assistant commissioners to date, a group that would normally be the frontrunners for the post.
The reluctance to apply for the role is believed to be related to large tax liabilities that arise on retirement when workers’ pension pots exceed €2 million. It is understood that some senior officers who retired in recent years owed six-figure sums in tax, above what they were expecting.
That experience of their former colleagues appears to have resulted in assistant commissioners deciding not to apply for the deputy commissioner post. Sources also said a number of serving assistant commissioners recently met Ms McEntee to discuss their concerns around their increased tax liability if promoted.
Some are also concerned that if they serve until the age of 60 at assistant commissioner level – or beyond if offered an extension to their service – they would also face a higher tax bill.
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Ms McEntee said the competition for the job would not close until Thursday and she hoped there would be “as many applications as possible” from candidates serving with the Garda. She believed there were “excellent” senior officers who would do a “superb job” if they secured promotion to deputy commissioner level.
She told RTÉ Radio 1′s Morning Ireland there was now agreement to “review” those matters around taxation liability that were “potentially impacting” the recruitment competition. Minister for Finance Michael McGrath had agreed to review the issue “as soon as possible”.
In response to queries, Mr McGrath’s office said the review – into pension Standard Funds Threshold (SFT) – would not be completed until next summer. The examination “will consider any available evidence regarding the current calibration of the SFT and the potential impacts it is having on public and private sector recruitment”.
The SFT is a cut-off point in Irish pensions that allows high earners to accumulate up to €2 million. The threshold represents the maximum that any individual can hold in pre-retirement pension funds before being subject to an effective tax rate of around 72 per cent.
Sources in Garda Headquarters said the issue had the potential to undermine promotions at the top of the force and succession planning. However, they dismissed the suggestion the lack of interest in the deputy commissioner post was a reflection of low morale in the force under Garda Commissioner Drew Harris, saying the tax issues were at the core of the difficulties.
The sources pointed out that all of the serving deputy and assistant commissioners on the Garda were promoted into their roles under Mr Harris, with no issue arising when filling those posts at the time.
Deputy Commissioner Anne Marie McMahon was due to retire early next month but has now agreed to continue in her role into next year as the process to find her replacement has run into difficulties.
Her role – in charge of all policing and security matters – is a sensitive one. Whoever succeeds her would also be regarded as the most likely person to succeed Mr Harris at the top of the force when his current contract expires in summer 2025.
Ms McMahon’s position oversees sensitive matters of State security, including terrorism and espionage. The initial deadline for applying for her job was October 26th, though that was extended to November 9th in the hope some serving assistant commissioners would apply.
In reply to queries, the Garda said “pension arrangements are a matter for Government”, adding “individual’s tax matters are a matter between them and the Revenue Commissioners”. However, it confirmed the Garda had been engaging with the Department of Justice on the pensions issue.
